I found the Bose-X to be comfortable and I was impressed with the ability of the headset to eliminate the "background" noise.
However, in all honesty I balked at the price.
That's a reasonable POV but value for money is absolutely nothing to do with the performance/comfort argument
To a lot of pilots, the price is almost immaterial. They are buying a new Cirrus for... how much are they now? Even I have four bose-x headsets; two came with the plane, but I bought two even before I bought the TB20 for myself and my then GF, because I used to self fly hire (PA28s) and could not stand the crap headsets at the school.
The used Bose headset also fetches a reasonable amount on Ebay, while the others are mostly almost worthless.
And if the additional cost is that important, you probably don't fly much anyway; perhaps sticking to local flights where the radio may be almost irrelevant. A large chunk of GA falls into that category.
The loss of hearing / clarity argument is evidently wasted on many pilots (who seem content with flying around with radio installations which would literally not have been acceptable in the Battle of Britain) but it becomes relevant as one flies further afield (abroad) where ATC English is not so good, and if (or as) one's hearing gets worse with age.
The Bose is hugely overpriced for what you get in terms of material and manufacturing cost (I design and make electronic products) but that's their choice... I too sell (industrial) products for £200 which cost £30 to make, and that is really quite normal in business.